IRS Enrolled Agent Exam Part 2 – Business Taxation

Pass the IRS Special Enrollment Examination (SEE) + Complete Study Guide with Practice Questions, Tax Law Review, and Proven Strategies

De: Spike Porter

Narrado por: Tom Brooks

What if mastering complex business tax laws was the only thing standing between you and becoming a federally recognized tax expert?

Designed for candidates preparing for the IRS Special Enrollment Examination (SEE), this complete guide to IRS Enrolled Agent Exam Part 2 provides everything you need to pass the most challenging section with clarity and confidence. Whether you're a tax preparer advancing your career, an accountant expanding your services, or a business owner understanding tax obligations, this is your trusted roadmap.

Part 2 of the EA exam tests knowledge of business taxation. This book removes the guesswork, guiding you through essential topics like entity types, accounting methods, depreciation, business deductions and credits, employment taxes, self-employment tax, partnerships, corporations, exempt organizations, and ethical responsibilities. You’ll gain insights into IRS forms like 1065, 1120, 1120-S, 990, 940, and 941.

Written in a clear, informative style, this guide offers more than definitions and checklists, it delivers context, explanations, and exam-focused insights tailored to the EA Part 2 test. Each chapter breaks down tax law to build lasting understanding.

Includes 200 practice questions with detailed answer explanations covering all tested domains to assess your readiness and reinforce key concepts. This is both a study tool and a long-term reference.

If you're serious about passing the EA Part 2 exam, this book is a must-have. Learn tax treatment for sole proprietorships, partnerships, LLCs, S corps, and C corps. Understand business income and expenses, IRS compliance, and ethics under Circular 230.

Unlock your career potential, sharpen your tax expertise, and take the next step toward becoming a trusted Enrolled Agent with this definitive guide to the IRS EA Exam Part 2.

Ideal for: Enrolled Agent exam candidates, tax preparers, accountants, and financial professionals looking to understand IRS business tax law.

©2025 Spike Porter (P)2025 Spike Porter

Built to Help You Pass

You can tell this was written with the exam in mind. The practice tests are aligned with the SEE format, and the question style matches what you’ll face. There’s no fluff or filler—just targeted knowledge. I didn’t second-guess myself nearly as much after going through it. It gave me the confidence to move forward.

Built My Knowledge Step-by-Step

What I appreciated most was how it started simple and gradually layered in complexity. I never felt lost, even during tougher sections like partnerships and corporate tax returns. Each chapter built logically on the last. The review questions helped lock in what I’d learned. It felt like having a personal tutor in book form.

A Real Time-Saver

With a full-time job and limited hours to study, this book was a lifesaver. It got straight to what matters for the exam without sacrificing depth. I loved how the material was organized by exam content, so I wasn’t wasting time on irrelevant topics. The pacing is great for busy professionals. I felt prepared much faster than I expected.

Finally Made Sense of Business Tax

I used to find business tax topics incredibly overwhelming, but this made them feel approachable. Each section was broken down in a way that built my confidence. The examples are clear and relevant to what’s tested. I appreciated how the material was both educational and exam-focused. I finally feel like I understand corporate tax filings inside and out.

Great for Visual Learners Too

I’m a visual learner, and the layout really supported that. The charts and summaries helped break down IRS rules into something digestible. I often referenced them while working on questions. Everything felt designed with the learner in mind. I now feel much more confident explaining tax topics to others.

Clear, Practical, and Test-Focused

From the beginning, it was clear this wasn’t just about information—it was about passing the exam. Everything is framed around what you’ll actually need to know. It provided tips I hadn’t seen in other materials. The structure makes review easy, especially with real-world tax scenarios. It’s everything I needed in one place.

Took the Fear Out of the Test

I was intimidated by the thought of Part 2, but this gave me the structure I needed. It walked me through complicated areas like depreciation and business deductions with ease. The practice questions were incredibly realistic. I came out of each chapter feeling more confident than before. It helped me walk into test day without panic.

Perfect Balance of Detail and Clarity

What really stood out to me was the attention to detail without losing clarity. It didn’t feel like I was just memorizing information—I was actually learning. The layout is smart, and the transitions between topics are smooth. It helped me retain key rules and exceptions without stress. Easily one of the best resources I’ve used.

Better Than My Paid Course

After spending hundreds on a prep course, I found this to be more helpful. It was easier to follow and gave me more value in less time. The explanations actually made complex laws stick. I passed Part 2 confidently on my first attempt thanks to this. I wish I had found it sooner.

Took Me from Confused to Confident

Business tax used to be the section I dreaded most, but this changed that completely. The logical flow and practical examples helped make complex content manageable. I actually looked forward to studying, which says a lot. It gave me clarity and control over subjects I had struggled with for months. My test anxiety faded because I knew I was prepared.